（第6814節）；
Heading 61.09 does not cover garments with a
drawstring, ribbed waistband or other means of tightening at the bottom of the garment.
五、
5.-就第6111節而論： For the purposes of heading 61.11 :
六、
6.-所稱「嬰兒衣服及附屬服飾品」，係指用於幼童身 高不超過86厘米所穿著者；
The expression “ babies’ garments and clothing accessories ” means articles for young children of a body height not exceeding 86 cm;
（甲） (a)
可同時歸入第6111節及本章其他節號之物品應優先 考慮歸入第6111節。
Articles which are, prima facie, classifiable both in heading 61.11 and in other headings of this Chapter are to be classified in heading 61.11.
（乙） (b)
就第6112節而論，「滑雪服」係指一件或成套服裝
，以其外觀及組織，而被認為主要在滑雪時穿用（越 野或高山上的），其由下列二者之一所組成：
For the purposes of heading 61.12, “ ski suits ” means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine).
They consist either of :
七、
7.-「滑雪連身服」係一件衣服用以覆蓋全身；附加袖 子及領子，滑雪連身服可有口袋或是扣帶；或
a “ ski overall ”, that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or
（甲） (a)
「滑雪套裝」係一套衣服，由二或三件所組成，做 為零售用，並包括：
a “ ski ensemble ”, that is, a set of garments composed of two or three pieces, put up for retail sale and
comprising :
（乙） (b)
－一件如附頭巾的禦寒外套、風衣、擋風夾克 或類似製品，以拉鏈扣合，可能加有背心；及
- one garment such as an anorak, cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and
－一條長褲，不論是否長至腰部以上，一條膝 褲或連兜背帶式工作褲。
- one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall.
「滑雪套裝」同時可包括類似如（甲）之連身 服，外加有填充料無袖夾克。
The “ ski ensemble ” may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.
所有「滑雪套裝」的構成件必須是同組織、形 式、成份的織物，但不論是否同色，也必須是
All the components of a “ ski ensemble ” must be
made up in a fabric of the same texture, style and
excluding heading 61.11, are to be classified in heading 61.13.
本章衣服在設計上前面開合部分，左邊在右邊之上
，應視為男用或男童用衣服，而其設計上前面開合部 分，右邊在左邊之上，應視為女用或女童用衣服。此 項規定不適用已明確地顯示其設計供男性或女性用之 衣服式樣者。
Garments of this Chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments.
These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
九、
9.-衣服無法辨明為男用或男童用或者女用或女童用之 衣服，則歸入屬於女用或女童用衣服之節號中。
Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments.
本章之製品可以金屬線製成。 Articles of this Chapter may be made of metal thread.
十、
10.-CR 6101 男用或男童用大衣、駕車
外套、披肩、斗蓬、附有 頭巾之禦寒外套（包括滑 雪夾克）、風衣、擋風夾 克及類似品，針織或鈎針 織者，但第６１０３節所 列者除外
Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.03
6101.20 棉製 Of cotton
6101.20.00 00 2 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 7.2% (SG)
12.5%
棉製男用或男童用大衣
、駕車外套、披肩、斗 蓬、附有頭巾之禦寒外 套（包括滑雪夾克）、
風衣、擋風夾克及類似 品，針織或鈎針織者
Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, of cotton
6101.30 人造纖維製 Of man-made fibres
6101.30.00 00 0 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 7.2% (SG)
17.5%
人造纖維製男用或男童 用大衣、駕車外套、披 肩、斗蓬、附有頭巾之 禦寒外套（包括滑雪夾 克）、風衣、擋風夾克 及類似品，針織或鈎針 織者
Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheater, wind-jackets and similar articles, knitted or crocheted, of man-made fibres
6101.90 其他紡織材料製 Of other textile materials
6101.90.10 00 5 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 2.4% (SG) 絲或廢絲製男用或男童 20%
用大衣、駕車外套、披 肩、斗蓬、附有頭巾之 禦寒外套（包括滑雪夾 克）、風衣、擋風夾克 及類似品，針織或鈎針 織者
Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheater, wind-jackets and similar articles, knitted or crocheted, of silk or silk waste
6101.90.20 00 3 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 2.4% (SG)
12.5%
羊毛或動物細毛製男用 或男童用大衣、駕車外 套、披肩、斗蓬、附有 頭巾之禦寒外套（包括 滑雪夾克）、風衣、擋 風夾克及類似品，針織 或鉤針織者
Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, of wool or fine animal hair
6101.90.90 00 8 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 7.2% (SG)
12.5%
其他紡織材料製男用或 男童用大衣、駕車外套
、披肩、斗蓬、附有頭 巾之禦寒外套（包括滑 雪夾克）、風衣、擋風 夾克及類似品，針織或 鈎針織者
Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheater, wind-jackets and similar articles, knitted or crocheted, of other textile materials
6102 女用或女童用大衣、駕車 外套、披肩、斗蓬、附有 頭巾之禦寒外套（包括滑 雪夾克）、風衣、擋風夾 克及類似品，針織或鈎針 織，第６１０４節所列者 除外
Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.04
6102.10 羊毛或動物細毛製 Of wool or fine animal hair
CR
6102.10.00 00 3 DZN
KGM
10.5% 免稅Free
(PA,GT,NI,SV,HN, NZ) 2.1% (SG)
12.5%
羊毛或動物細毛製女用 或女童用大衣、駕車外 套、披肩、斗蓬、附有 頭巾之禦寒外套（包括 滑雪夾克）、風衣、擋 風夾克及類似品，針織 或鈎針織者
Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), cheater, wind-jackets and similar articles, knitted or crocheted, of wool or fine animal hair
6102.20 棉製 Of cotton
6102.20.00 00 1 DZN
KGM
10.5% 免稅Free
(PA,GT,NI,SV,HN, NZ) 6.3% (SG)
12.5%
棉製女用或女童用大衣
、駕車外套、披肩、斗 蓬、附有頭巾之禦寒外 套（包括滑雪夾克）、
風衣、擋風夾克及類似 品，針織或鈎針織者
Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), cheater, wind-jackets and similar articles, knitted or crocheted, of cotton
6102.30 人造纖維製 Of man-made fibres
6102.30.00 00 9 DZN
KGM
12% 免稅Free
(PA,NI,HN,NZ) 2.4% (GT) 4% (SV)
7.2% (SG)
12.5%
人造纖維製女用或女童 用大衣、駕車外套、披 肩、斗蓬、附有頭巾之 禦寒外套（包括滑雪夾 克）、風衣、擋風夾克 及類似品，針織或鈎針 織者
Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), cheater, wind-jackets and similar articles, knitted or crocheted, of man-made fibres
6102.90 其他紡織材料製 Of other textile materials
6102.90.10 00 4 DZN
KGM
12% 免稅Free
(PA,NI,HN,NZ) 2.4% (GT,SG) 4%
(SV) 絲或廢絲製女用或女童 20%
用大衣、駕車外套、披 肩、斗蓬、附有頭巾之 禦寒外套（包括滑雪夾 克）、風衣、擋風夾克 及類似品，針織或鈎針 織者
Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets) cheater, wind-jackets and similar articles, knitted or crocheted, of silk or silk waste
6102.90.90 00 7 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 7.2% (SG)
12.5%
其他紡織材料製女用或 女童用大衣、駕車外套
、披肩、斗蓬、附有頭 巾之禦寒外套（包括滑 雪夾克）、風衣、擋風 夾克及類似品，針織或 鈎針織者
Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), cheater, wind-jackets and similar articles, knitted or crocheted, of other textile materials
6103 男用或男童用整套西裝、
搭配式套裝、夾克、西裝 式外套、長褲、連兜背帶 式工作褲、膝褲及短褲
（泳衣除外），針織或鉤 針織者
Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted
6103.10 整套西裝 Suits
6103.10.10 00 0 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 2.4% (SG)
12.5%
羊毛或動物細毛製男用 或男童用整套西裝，針 織或鉤針織者
Men's or boys' suits, knitted or crocheted, of wool or fine animal hair
6103.10.20 00 8 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 7.2% (SG)
12.5%
合成纖維製男用或男童 用整套西裝，針織或鉤 針織者
Men's or boys' suits, knitted or crocheted, of synthetic fibres
CR
6103.10.30 00 6 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 2.4% (SG) 絲或廢絲製男用或男童 20%
用整套西裝，針織或鉤 針織者
Men's or boys' suits, knitted or crocheted, of silk or silk waste
6103.10.40 00 4 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 7.2% (SG)
12.5%
再生纖維製男用或男童 用整套西裝，針織或鉤 針織者
Men's or boys' suits, knitted or crocheted, of artificial fibres
6103.10.50 00 1 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 7.2% (SG)
12.5%
棉製男用或男童用整套 西裝，針織或鉤針織者
Men's or boys' suits, knitted or crocheted, of cotton
6103.10.90 00 3 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 7.2% (SG)
12.5%
其他紡織材料製男用或 男童用整套西裝，針織 或鉤針織者
Men's or boys' suits, knitted or crocheted, of other textile materials
－搭配式套裝︰ -Ensembles : 6103.22 棉製 Of cotton
6103.22.00 00 8 DZN
KGM
10.5% 免稅Free
(PA,GT,NI,SV,HN, NZ) 6.3% (SG)
12.5%
棉製男用或男童用搭配 式套裝，針織或鈎針織 者
Men's or boys' ensembles, knitted or crocheted, of cotton
6103.23 合成纖維製 Of synthetic fibres
6103.23.00 00 7 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 7.2% (SG)
12.5%
合成纖維製男用或男童 用搭配式套裝，針織或 鈎針織者
Men's or boys' ensembles, knitted or crocheted, of synthetic fibres 6103.29 其他紡織材料製 Of other textile materials
6103.29.10 00 9 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 2.4% (SG) 絲或廢絲製男用或男童 20%
用搭配式套裝，針織或 鈎針織者
Men's or boys' ensembles, knitted or crocheted, of silk or silk waste
6103.29.20 00 7 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 7.2% (SG)
12.5%
再生纖維製男用或男童 用搭配式套裝，針織或 鈎針織者
Men's or boys' ensembles, knitted or crocheted, of artificial fibres
6103.29.30 00 5 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 2.4% (SG)
12.5%
羊毛或動物細毛製男用 或男童用搭配式套裝
，針織或鉤針織者
Men's or boys' ensembles, knitted or crocheted, of wool or fine animal hair
6103.29.90 00 2 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 7.2% (SG)
12.5%
其他紡織材料製男用或 男童用搭配式套裝，針 織或鈎針織者
Men's or boys' ensembles, knitted or crocheted, of other textile materials
－夾克及西裝式外套︰ -Jackets and blazers : 6103.31 羊毛或動物細毛製 Of wool or fine animal hair
6103.31.00 00 7 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 2.4% (SG)
12.5%
羊毛或動物細毛製男用 或男童用夾克及西裝式 外套，針織或鈎針織者
Men's or boys' jackets and blazers, knitted or crocheted, of wool or fine animal hair 6103.32 棉製 Of cotton
6103.32.00 00 6 DZN
KGM
10.5% 免稅Free
(PA,GT,NI,SV,HN, NZ) 6.3% (SG)
12.5%
棉製男用或男童用夾克 及西裝式外套，針織或 鈎針織者
Men's or boys' jackets and blazers, knitted or crocheted, of cotton
6103.33 合成纖維製 Of synthetic fibres
CR
6103.33.00 00 5 DZN
KGM
10.5% 免稅Free
(PA,GT,NI,SV,HN, NZ) 6.3% (SG)
12.5%
合成纖維製男用或男童 用夾克及西裝式外套
，針織或鈎針織者
Men's or boys' jackets and blazers, knitted or crocheted, of synthetic fibres
6103.39 其他紡織材料製 Of other textile materials
6103.39.10 00 7 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 2.4% (SG) 絲或廢絲製男用或男童 20%
用夾克及西裝式外套
，針織或鈎針織者
Men's or boys' jackets and blazers, knitted or crocheted, of silk or silk waste
6103.39.20 00 5 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 7.2% (SG)
12.5%
再生纖維製男用或男童 用夾克及西裝式外套
，針織或鈎針織者
Men's or boys' jackets and blazers, knitted or crocheted, of artificial fibres
6103.39.90 00 0 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 7.2% (SG)
12.5%
其他紡織材料製男用或 男童用夾克及西裝式外 套，針織或鈎針織者
Men's or boys' jackets and blazers, knitted or crocheted, of other textile materials
－長褲、連兜背帶式工 作褲、膝褲及短褲
-Trousers, bib and brace overalls, breeches and shorts : 6103.41 羊毛或動物細毛製 Of wool or fine animal hair
6103.41.10 00 3 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 2.4% (SG)
12.5%
羊毛或動物細毛製男用 或男童用長褲、膝褲及 短褲，針織或鈎針織者
Men's or boys' trousers, breeches and shorts, knitted or crocheted, of wool or fine animal hair
6103.41.20 00 1 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 2.4% (SG)
12.5%
羊毛或動物細毛製男用 或男童用連兜背帶式工 作褲，針織或鉤針織者
Men's or boys' bib and brace overalls, knitted or crocheted, of wool or fine animal hair 6103.42 棉製 Of cotton
6103.42.10 00 2 DZN
KGM
10.5% 免稅Free
(PA,GT,NI,SV,HN, NZ) 6.3% (SG)
12.5%
棉製男用或男童用長褲
、膝褲及短褲，針織或 鈎針織者
Men's or boys' trousers, breeches and shorts, knitted or crocheted, of cotton
6103.42.20 00 0 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 7.2% (SG)
12.5%
棉製男用或男童用連兜 背帶式工作褲，針織或 鉤針織者
Men's or boys' bib and brace overalls, knitted or crocheted, of cotton
6103.43 合成纖維製 Of synthetic fibres
6103.43.10 00 1 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 7.2% (SG)
12.5%
合成纖維製男用或男童 用長褲、膝褲及短褲
，針織或鈎針織者
Men's or boys' trousers, breeches and shorts, knitted or crocheted, of synthetic fibres
6103.43.20 00 9 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 7.2% (SG)
12.5%
合成纖維製男用或男童 用連兜背帶式工作褲
，針織或鉤針織者
Men's or boys' bib and brace overalls, knitted or crocheted, of synthetic fibres
6103.49 其他紡織材料製 Of other textile materials
6103.49.11 00 4 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 2.4% (SG) 絲或廢絲製男用或男童 20%
用長褲、膝褲及短褲
，針織或鈎針織者
Men's or boys' trousers, breeches and shorts, knitted or crocheted, of silk or silk waste
6103.49.12 00 3 DZN
KGM
12% 免稅Free
(PA,GT,NI,SV,HN, NZ) 2.4% (SG) 絲或廢絲製男用或男童 20%
用連兜背帶式工作褲
，針織或鉤針織者
Men's or boys' bib and brace overalls, knitted or crocheted, of silk or silk waste